The Equity in a Subsidiary Not Attributable to a Parent

question 13

Multiple Choice

The equity in a subsidiary not attributable to a parent is known as a/an:

• A) non-controlling interest.
• B) attributable interest.
• C) non-parent interest.
• D) external interest.

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Definitions:

Operating Cash Flow

The cash generated from the normal operating processes of a business, reflecting the company's ability to generate sufficient cash to meet its operating expenses.

Book Value

The difference between a company's total assets and its total liabilities, as shown in the balance sheet.

Statement of Financial Position

A financial statement detailing a company's assets, liabilities, and shareholders' equity at a specific point in time, providing a snapshot of its financial health.

Shareholders' Equity

The residual interest in the assets of a corporation that remains after deducting its liabilities, representing ownership interest.